Social Security Handbook

If you are a minister, you must include the following in net
earnings from self-employment (unless you are granted an exemption from
coverage under Social Security (see
§1131):

The rental value of a home furnished as part of your
compensation;

A rental allowance paid as part of your compensation; and

The value of any meals or lodging furnished in connection
with services performed in the exercise of your ministry.

Salary

Fees and honoraria for officiating at weddings,
christenings, funerals and other services in the exercise of the
ministry.

Value of meals when furnished as part of his compensation;
and

Travel and automobile allowances, although these same
items will be deducted as business expenses if incurred in the performance
of his duties.

A minister excludes from gross income:

Pensions and retirement pay

Parsonage or housing allowances when included in
retirement pay after the minister retires or any other retirement benefit
received after retirement pursuant to a church plan as defined in Section
414(e) of the Internal Revenue Code must be excluded when computing a net
earnings from self-employment.

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